The term end audit of natural resources assets responsibility of leading cadres is a brand new and important work, which has a great significance on the conservation of natural resources and ecological environment. The purpose of the audit aims to strengthen the supervision of leading cadres on the responsibility of natural resource assets .This work has just started in China, so there is little mature experience and methods available at present. In this paper, the fuzzy theory and method have been used in the audit of the responsibility of leading cadres on natural resources assets. It can deal with the diversity, complexity, fuzziness of the responsibility and can solve the ambiguous or inaccurate evaluation in the work better. This method has never been used before in such audit for the leading cadres audit on natural resources assets responsibility.